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United States · Bill · HR

H.R. 532 (97th)

Freedom of Access for the Elderly and Handicapped Act of 1981

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Freedom of Access for the Elderly and Handicapped Act of 1981 - Amends the Internal Revenue Code to permit a taxpayer to elect to treat expenditures for removing architectural and transportational barriers to the handicapped and elderly in any facility owned or leased by the taxpayer as current expenses and thus deductible in the current taxable year.

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Documents

1 official file

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